The High Court addressed the validity of a show cause notice ...

Validity of notices against non-existent entities post-amalgamation under CGST Act.

November 29, 2024

Case Laws GST HC

The High Court addressed the validity of a show cause notice (SCN) and final order issued against a non-existent entity, the rectification of procedural defects, and the applicability of Sections 160 and 87 of the CGST Act, 2017, concerning amalgamated companies. Section 87 seeks to preserve and identify transactions between companies that ultimately amalgamate, fixing liabilities under the CGST Act. However, it cannot enable issuing notices or orders against a non-existent entity, as the liabilities would transpose to the amalgamated entity. Consequently, the impugned SCN and order were quashed, and the petition was allowed.

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The High Court addressed the validity of a show cause notice ...

Validity of notices against non-existent entities post-amalgamation under CGST Act.

November 29, 2024

Case Laws GST HC

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